Notification No. 1006

Approval of an institution under section 35 of the Income-tax Act, 1961

What this is

Notification No. 1006 was published on 26 December 1980. Its subject is Approval of an institution under section 35 of the Income-tax Act, 1961.

This is an approval of a named institution. It affects that institution and the people who deal with it; the years it covers are stated in it and are the whole of its reach.

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.35	s.45, s.66

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

It is hereby notified for general information that the following scientific research programmes have been approved for the period specified below for the purposes of sub-section (2A) of section 35 of the Income-tax Act, 1961, read with rule 6(iv) the Income-tax Rules, 1962, by the prescribed authority, the Indian Council of Medical Research, New Delhi.

1. Name of the scientific research " Development of Appropriate Strategies programme : for community orthopaedics and Rehabilitation Programme in Primary Health Care. "

2. Sponsored at : Hastimal Sanchi Memorial Trust, Pune.

3. Sponsored by : 1. Bharatia Cutler Hammer Ltd., Subhash Road, Calcutta.

2. East India Commercial Company (P.) Ltd., New Delhi--110 001.

3. Bajaj Tempo Ltd., Akurdi, Pune---411 017.

4. M/s. G.V. Gokal and Co., Kasturi Building, Bombay---400 020.

5. M/s. Chemet, Dr. D. N. Road, Bombay.

6. M/s. Rajmal Lakhichand & Co., Jalgaon.

7. M/s. Ahmed F. Fazalbhoy Pvt. Ltd., Bombay.

4. Duration of projects : 10 years from 24th Dec. 1980 to 23rd Dec. 1990.

5. Total estimated expenditure : Rs. 97,32,088 (Rs. ninety seven lakhs thirty-two thousand and eighty-eight only).

The approval for the above project will be subject to the following conditions :---

1. That the trust will maintain a separate account of the amounts received and expenditure incurred for this research project as distinct from the other expenditure of the Hastimal Sancheti Memorial Trust, Pune.

2. That the trust will furnish annual returns of this scientific research project to the Council by 31st May each year at the latest in such form as may be laid down and intimated to them for this purpose.

3. That the trust will furnish a copy of the annual audited statement of account to the Council by 31st May each year and in addition send a copy of it to the concerned Income-tax Commissioner.

The Hastimal Sancheti Memorial Trust, Pune, has been approved under section 35(1)(ii) of the I. T. Act, vide Min. of Finance, Department of Revenue Notification No. 3647 (F. No. 203/212/80--ITA--II, dated 1-9-1980).

[No. 3768/F. No. 203/289/80--ITA--II]

What it names

Rules it names. Rule 6 of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 6/2026 — Order under clause iia of sub section 1 of section 35 of the income tax act 1961 read with rule 5F of the income tax rul 12 May 2026
Notification No. 43/2026 [F. No. 203/11/2025/ITA-II] / SO 1659(E) — इिु बाला, उप सजचि 30 March 2026
Notification No. 42/2026 [F. No 203/09/2025/ITA-II] / SO 1658(E) — इिुबाला, उप सजचि 30 March 2026
Notification No. 40/2026 [F. No. 203/07/2025/ITA-II] / SO 1657(E) — Ministry of Finance 30 March 2026
Notification No. 5/2026 — Order under clause iia of sub section 1 of section 35 of the income tax act 1961 read with rule 5F of the income tax rul 23 March 2026
Notification No. 24/2026 [F. No. 203/13/2025/ITA-II] / SO 1491(E) — Ministry of Finance 20 March 2026

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.